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Capital Gain
The profit earned from the sale of an asset or investment when the selling price exceeds the purchase price.
Discount Bond
A bond that is sold for less than its face value, typically because the prevailing interest rates are higher than the bond's coupon rate.
Bond Contract
A legal document that outlines the terms of a bond issuance, including the interest rate, maturity date, and issuer's obligations.
Dividend Restriction Clause
A provision in a contract that limits or restricts the ability of a company to pay dividends to its shareholders.
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